Teal Company issued $640,000 of 8%, 20-year bonds on January 1, 2020, at 123.115 to yield 6%. Interest is payable semiannually on July 1 and January 1. Prepare the journal entries to record (a) the issuance of the bonds, (b) the payment of interest and the related amortization on July 1, 2020, and (c) the accrual of interest and the related amortization on December 31, 2020. (Round answers to O decimal places, e.g. 125. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date (a) 1/1/20 (b) 7/1/20 (c) 12/31/20 Account Titles and Explanation Debit Credit